The static budget, at the beginning of the month, for Steak Frites Company follows:

Static budget:

Sales volume:

1 comma 1001,100

units; Sales price:

$ 70$70

per unit

Variable costs:

$ 32$32

per unit; Fixed costs:

$ 38 comma 000$38,000

per month

Operating income: $ 3 comma 800$3,800

Actual results, at the end of the month, follows:

Actual results:

Sales volume:

990990

units; Sales price:

$ 74$74

per unit

Variable costs:

$ 36$36

per unit; Fixed costs:

$ 37 comma 000$37,000

per month

Operating income: $ 620$620

Calculate the sales volume variance for revenue.

A. $ 3 comma 960 F B. $ 1 comma 000 U C. $ 7 comma 700 U D. $ 4 comma 180 U